In order to enjoy performance improvement effects of variable computation time arithmetic units in a system level, we propose a new synchronous control unit design methodology for dataflow graphs under allocation of a telescopic arithmetic unit which is one of well-known synchronous variable computation time arithmetic units. The proposed method generates an independent synchronous controller for each component arithmetic unit, and builds a distributed synchronous control unit through integrating derived controllers. The distributed structure of a final synchronous control unit maximizes performance improvement effect of telescopic arithmetic units through a complete preservation of original concurrency among operations.